Insights

Taxation Readers’ Forum: Issues replacing trustees

Writing for Taxation magazine’s Readers’ Forum, BKL tax consultant Terry Jordan responds to a...

Firms within firms

Can one partnership be a member of another partnership? HMRC guidance (at PM120100) says...

Accounting Excellence Awards 2023: we won Tax Team of the Year!

We’re thrilled to be the winners of Tax Team of the Year at the...

Lost deposits: Going… going… gone!

We’re pleased to republish this article from Mark McLaughlin: experienced tax author, editor and...

Our first impact report

It’s not enough for BKL just to be a successful business and employer. We’ve...

Our new and improved family friendly policies

This week is National Inclusion Week. Organised by Inclusive Employers, the theme for 2023...

BKL in Spear’s Accountants & Tax Advisers Index 2023

Three members of BKL’s private client team have been included in the latest edition...

Hotel La Tour: input tax recovery on an exempt supply

Our review of the 2023 Upper Tribunal decision in Hotel La Tour v HMRC.

Return of the associated company: corporation tax rules

You may not have heard of Toby Guzzle, but he was the first recorded...

Statutory Residence Test: Exceptional and Prevent mean what they say

In our recent posting on tax residence, we commended the bright-line test of the...

Currell: another EBT failure

Currell [2023] UKFTT 613 (TC) is another example of the long shadow cast by...

Demystifying pensions for academies

Two significant costs to academy trusts are the payments made to the respective pension...